1
Auditor of Supreme Audit of Court and M.A. of Accounting, Shahid Bahonar, University of kerman, Iran.
2
Faculty of Management University of Tehran
Abstract
Environmental sustainability reporting is based on concepts, criteria and environmental and economic values. Environmental sustainability assessment leads to the improvement of financial performance of companies in different sectors such as social, environmental and economic. In this regard, environmental audit is basically an environmental management tool to measure the effects of certain activities in the environment against the established criteria or standards, which will help to improve the quality of the audit. Accordingly, this research examines the impact of sustainability reporting. Environmental concerns the auditor's effort and audit quality. Based on this, this research examines the impact of environmental sustainability reporting on the auditor's effort and audit quality. In this research, the number of 148 companies admitted to the Tehran Stock Exchange in the period of 2013-1400 has been examined. Eviews software tool and linear regression model were used to test the hypotheses by performing statistical analysis using the panel data method. The findings of the research show that environmental sustainability reporting has a positive and significant effect on the auditor's effort and the company's audit quality. Keywords: Environmental Sustainability Reporting, Auditors Efforts, Auditing Quality.
kiani,A. and shakarami,S. (2022). The Effect of Environmental Sustainability Disclosure on Audits Effort and Audit Quality of the Companies Listed in Tehran Stock Exchange.. Journal of Accounting and Management Vision, 5(65), 74-89.
MLA
kiani,A. , and shakarami,S. . "The Effect of Environmental Sustainability Disclosure on Audits Effort and Audit Quality of the Companies Listed in Tehran Stock Exchange.", Journal of Accounting and Management Vision, 5, 65, 2022, 74-89.
HARVARD
kiani A., shakarami S. (2022). 'The Effect of Environmental Sustainability Disclosure on Audits Effort and Audit Quality of the Companies Listed in Tehran Stock Exchange.', Journal of Accounting and Management Vision, 5(65), pp. 74-89.
CHICAGO
A. kiani and S. shakarami, "The Effect of Environmental Sustainability Disclosure on Audits Effort and Audit Quality of the Companies Listed in Tehran Stock Exchange.," Journal of Accounting and Management Vision, 5 65 (2022): 74-89,
VANCOUVER
kiani A., shakarami S. The Effect of Environmental Sustainability Disclosure on Audits Effort and Audit Quality of the Companies Listed in Tehran Stock Exchange.. Journal of Accounting and Management Vision, 2022; 5(65): 74-89.
